2012-05-09T16:09:20-05:00 2011-12-31 WILLIS BOATNER & WHITESIDE LLC 200 BROAD STREET 3RD FLOOR SUITE GADSDEN AL 359013714 990 2011-01-01 237413017 BIG OAK RANCH INC BIGO 2054676226 200 BROAD STREET 3RD FL STE ROOM/SUITE B GADSDEN AL 35901 ROBERT L DUKE 2054676226 2012-05-07 true ROGER C BOATNER 2565438902 2012-05-09 2011 2016-02-24 21:20:13Z 16099929 false X WWW.BIGOAK.ORG X 1974 AL BOYS AND GIRLS RESIDENCE 9 9 58 100 0 6664082 6062470 125556 121469 259580 817561 0 7049218 7001500 300000 300000 0 2458029 2396373 0 575498 3731602 3717755 6489631 6414128 559587 587372 24978832 24920856 283293 212883 24695539 24707973 BOYS AND GIRLS RESIDENCE false false 4988347 300000 BOYS RANCH-APPROXIMATELY 45 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 38 MONTHS. GIRLS RANCH-APPROXIMATELY 39 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 52 MONTHS. 4988347 true true false false false false false false false true true false false true false true true false false false false false false false false false false true false true false false false false false false false false false false false false false true true true false false true 27 0 true 58 true false false false false false false false false false false true false false false false X 9 9 false false false false false false false true false false false false true true false false true true false false X MR ROBERT L DUKE 2054676226 6000 SHELLEY DRIVE SPRINGVILLE ALABAMA AL 35146 MILLER WELBORN 10.00 X X 48000 0 0 TONY MILLER 2.00 X X 0 0 0 PATSY BURKS 2.00 X 0 0 0 BILLY EYSTER 2.00 X 0 0 0 JIM LEONARD 2.00 X 0 0 0 RANDY PITTMAN 2.00 X 0 0 0 SANDY SANSING 2.00 X 0 0 0 DARRELL PIATT 2.00 X 0 0 0 RICHARD GRIMES 2.00 X 0 0 0 JOHN CROYLE 40.00 X 157005 0 26234 ROBERT L DUKE 40.00 X 81886 15000 0 286891 15000 26234 1 false true false 16533 6045937 6062470 BOARD PAYMENTS 81742 81742 EXPENSE REIMBURSEMENTS 37251 37251 MISCELLANOUS 2276 2276 EQUINE SALES 200 200 121469 340610 340610 9555272 20108 9085059 13370 470213 6738 476951 476951 7001500 558693 380337 300000 300000 1761997 1297205 285754 179038 62516 39631 22885 413330 350730 10101 52499 158530 101797 56733 27900 27900 51697 51697 83027 14434 68593 10780 1819 8961 2071 2071 459125 387286 66040 5799 RESIDENTS EXPENSES 688742 688742 EDUCATION TUITION AND FEE 673849 673849 FUNDRAISING/PROMOTIONAL 312431 312431 UTILITIES 281687 230547 51140 1126446 902307 198408 25731 6414128 4988347 850283 575498 13732 9061 4758871 4484803 64337 63430 12224222 7345446 5145069 4878776 12899150 13409192 540000 522750 1557673 1552844 24978832 24920856 283293 212883 283293 212883 X 18742446 18788160 1922241 1832620 4030852 4087193 24695539 24707973 24978832 24920856 587372 -574938 X false true true X false X 8357524 6807430 5915589 6664082 6062470 33807095 8357524 6807430 5915589 6664082 6062470 33807095 625500 33181595 625281 444945 312450 370348 340610 2093634 49060 2276 51336 35952065 81742 0.92290 0.91230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 13935871 61000 178445 14175316 12574491 74500 1286880 13935871 10137205 298895 2138391 12574491 0.71170 0.28830 true false false 12500 12211722 7345446 4878776 4878776 CSV - LIFE INSURANCE 725328 OTHER RECEIVABLES 678872 BENEFICIAL INTEREST IN PERPETUAL TR 80724 PREPAID EXPENSES 38370 EMPLOYEE RECEIVABLE 29550 1552844 7001500 6414128 587372 -574938 -574938 12434 6426562 -574938 -574938 7001500 7001500 6414128 6414128 6414128 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE EARNINGS TO SUPPORT OPERATION OF THE RANCH. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE RANCH HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX-EXEMPT UNDER SECTION 501(C)(3) OF INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE RANCH HAS NO UNRELATED BUSINESS TAXABLE INCOME; THEREFORE, NO PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE RANCH RECOGNIZES INTEREST RELATED TO UNCERTAIN TAX POSITIONS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS AND NEW AUTHORITATIVE RULINGS. MANAGEMENT BELIEVES THAT THE RANCH HAS NO UNCERTAIN TAX POSITIONS. THE RANCH'S FEDERAL INFORMATIONAL RETURNS FOR 2009, 2010 AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -907 CHANGE IN SPLIT-INTEREST AGREEMENTS -4,659 UNREALIZED LOSS ON INVESTMENTS -570,792 NET GAIN - LIFE INSURANCE 1,420 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -907 CHANGE IN SPLIT-INTEREST AGREEMENTS -4,659 UNREALIZED LOSS ON INVESTMENTS -570,792 NET GAIN - LIFE INSURANCE 1,420 false WESTBROOK CHRISTIAN SCHOOL SCHOOL 100 WESTMINISTER DR RAINBOW CITY AL 35906 630599635 3 300000 TO FUND SCHOOL OPER. 1 X X false false false false false false false false false JOHN CROYLE 129041 14889 13075 25363 871 183239 169155 DOCUMENTATION BY COMMITTEE FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE BUSINESS MANAGER REVIEWS THE RETURN AND COMPARES IT TO PRIOR RETURNS AND TO THE FINANCIAL STATEMENTS. THE BUSINESS MANAGER MAKES A COPY OF THE RETURN AVAILABLE TO THE ORGANIZATION'S BOARD OF DIRECTORS IF THEY ARE INTERESTED IN REVIEWING. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEW AND APPROVE EXECUTIVE DIRECTOR'S COMPENSATION USING JUDGMENT AND SALARY INFORMATION FROM GUIDESTAR. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED BY THE BUSINESS MANAGER UPON REQUEST. OTHER EXPENSES FORM 990, PART IX, LINE 24E VEHICLE EXPENSES 271,985 PUBLIC EDUCATION PROGRAM 252,000 INSURANCE 233,112 RANCH EXPENSES 95,559 RESIDENTS PROFESSIONAL FE 76,337 INVESTMENT ADVISORY FEES 50,392 OTHER PROFESSIONAL FEES 49,354 OTHER LABOR 25,522 DUES AND SUBSCRIPTIONS 20,522 DATA PROCESSING 18,004 SEWAGE TREATMENT MAINTENA 12,782 ACTIVITIES 8,860 SPECIAL SERVICES 5,482 OTHER EXPENSES 4,677 PERSONNEL EXPENSES 1,494 PROPERTY TAXES 364 WESTBROOK CHRISTIAN SCHOOL 100 WESTMINISTER DRIVE RAINBOW CITY AL 35906 630599635 SCHOOL AL 501C3 2 N/A false LEGACY EDUCATIONAL FOUNDATION PO BOX 507 SPRINGVILLE AL 35146 202039788 EDUCATION AL 501C3 7 N/A false false true true false false false false false false false false true false false false false false false WESTBROOK CHRISTIAN SCHOOL B 300000 LEGACY EDUCATIONAL FOUNDATION C 16533 WESTBROOK CHRISTIAN SCHOOL L 581000